GST New Rule: The new automated process of GST has started. Know what has changed for taxpayers now.
GSTN has introduced an automated process to ease GST return filing. The GST network said that from April, GST taxpayers will not be allowed to edit the table showing inter-state supplies to unregistered persons and composition taxpayers in the monthly tax payment form GSTR-3B.
GST New Rule
GSTN, which manages the Goods and Services Tax (GST) tech, said in an advisory that the self-filled inter-state supplies in Table 3.2 of GSTR-3B will not be made editable from the tax period of April 2025. GSTN further said that GSTR-3B will be filed only with auto-populated values generated by the system.
Read in detail
Table 3.2 of Form GSTR-3B provides information on inter-state supplies made to unregistered persons, composition taxpayers and Unique Identification Number (UIN) holders from the supplies declared in Tables 3.1 and 3.1.1 of GSTR-3B. The values in Table 3.2 of GSTR-3B are automatically populated from inter-state supplies declared in the relevant tables of GSTR-1, GSTR-1A and IFF.
The GSTN said that taxpayers can correct the auto-populated values in Table 3.2 of GSTR 3B by making amendments in Form GSTR-1A or Form GSTR-1/IFF filed for subsequent tax periods. GSTN said, “Taxpayers should ensure that inter-state supplies are reported correctly in their GSTR-1, GSTR-1A or IFF. So that the correct values are automatically filled in Table 3.2 of GSTR-3B.”
Compliance may be affected
AMRG & Associates Senior Partner Rajat Mohan said that this is a big change, which will have a profound impact on compliance. This automation will align GSTR-3B with GSTR-1 as well as get rid of manual processes. This will help in reducing errors and revenue leakage.
